Social security contributions from contracts with translators still questionable
The recent judgment of the Supreme Court of September 2, 2020, ref. I UK 96/15, did not give a clear answer to the question whether the contracts for translation are subject to social security contributions in Poland.
The dispute is to determine whether the contract with a translator should be treated as contract of mandate, or as a contract for specific work. As of today, contracts for specific work, contrary to the mandate contracts, are not subject to the social security and health contributions.
The Supreme Court pointed out that the contract with a translator can be both a contract for a specific task and a contract of mandate. Each case should be considered individually and the content of the contract should be analyzed in detail to determine whether the contract meets the features of a result agreement (contract for specific work) or an agreement of due diligence (mandate contract).
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